REGISTERED NUMBER: 13117215 (England and Wales)

ZELAR INVESTMENTS LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

4

DIRECTOR:

Mr J Baker

REGISTERED OFFICE:

Studio Vii 7

Market Street

Sandwich

Kent

CT13 9DA

REGISTERED NUMBER:

13117215 (England and Wales)

ACCOUNTANTS:

Gibbons Mannington & Phipps LLP

Chartered Accountants

Landgate Chambers

24 Landgate

Rye

East Sussex

TN31 7LJ

FIXED ASSETS

Intangible assets

4

478

542

Tangible assets

5

27,780

30,142

28,258

30,684

CURRENT ASSETS

Cash at bank

4,293

31

CREDITORS

Amounts falling due within one year

6

130,405

130,913

NET CURRENT LIABILITIES

(126,112

)

(130,882

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(97,854

)

(100,198

)

CAPITAL AND RESERVES

Called up share capital

7

1

1

Retained earnings

(97,855

)

(100,199

)

SHAREHOLDERS' FUNDS

(97,854

)

(100,198

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 December 2025 and were signed by:

Mr J Baker - Director

1.	STATUTORY INFORMATION

Zelar Investments Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

INTANGIBLE ASSETS

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Leasehold improvements

-

5% on cost

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33% on cost

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

GOING CONCERN

The company made a loss in this period of trading as it was continuing to establish itself. The director expects the company to make profits in the coming and future years and confirms his support for the business for the foreseeable future. The director therefore considers it appropriate to prepare the accounts on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2024

and 31 March 2025

640

AMORTISATION

At 1 April 2024

98

Charge for year

64

At 31 March 2025

162

NET BOOK VALUE

At 31 March 2025

478

At 31 March 2024

542

5.	TANGIBLE FIXED ASSETS

Fixtures

Leasehold

and

Computer

improvements

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

27,883

6,720

379

34,982

DEPRECIATION

At 1 April 2024

2,579

1,882

379

4,840

Charge for year

1,394

968

-

2,362

At 31 March 2025

3,973

2,850

379

7,202

NET BOOK VALUE

At 31 March 2025

23,910

3,870

-

27,780

At 31 March 2024

25,304

4,838

-

30,142

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other creditors

130,405

130,913

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

1

1

1